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Analisis Hukum Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Yang Dilakukan Oleh Perusahaan Berdasarkan Hukum Pajak Di Indonesia Fauzan Zaki; Budiman Ginting; Tengku Keizerina Devi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Tax avoidance as an effort to alleviate the tax burden by not violating existing laws. Although there is no law that is violated, all parties agree that tax avoidance is not acceptable. This is because tax avoidance directly results in reduced state revenues. The problem in this thesis is whether tax avoidance actions carried out by company management violate the rule of law, what is the responsibility of company management if there are findings from the Directorate General of Taxes on corporate tax avoidance that lead to corporate tax evasion and what are the legal consequences for avoidance actions atas. The research method is carried out in a normative juridical manner. The nature of this thesis research is descriptive. Data sources are primary, secondary and tertiary legal materials. Data collection techniques were carried out with subsequent library research conducting interviews and then the data were analyzed qualitatively, so that later the results of this study would be deductively concluded. Based on the research conducted, it was concluded that tax avoidance actions carried out by company management violated the rule of law in an effort to reduce the tax burden. Taxpayers or business entities often take advantage of applicable loopholes. This happens because of the gap in legislation that can be utilized by the taxpayer to reduce the tax burden in question. The responsibility of the management of the company if there are findings of the results of the Directorate General of Taxes on corporate tax avoidance which leads to corporate tax evasion in the form of directors or commissioners that have been stated in the articles of association of a corporation. Directors and commissioners can be held accountable for criminal matters in the case of corporate crime. The involvement of directors or commissioners in criminal acts committed by corporations, where this is reflected in the presence of malicious intent (mens rea) and bad deeds (actus reus) carried out by the board of directors or commissioners. The legal consequences for companies for tax avoidance measures are taxation sanctions for tax avoidance actions and loss of company reputation. the company does not operate and or does not operate as expected. Keywords: companies, tax avoidance, embezzlement

Pertanggungjawaban Hukum Terhadap Direksi yang Melakukan Penggelapan Aset Pada Perusahaan yang Dinyatakan Pailit (PT. Bumi Asih Jaya) Tumpal Utrecht Napitupulu; Sunarmi Sunarmi; Mahmul Siregar; Mahmud Mulyadi
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. A Board of Directors acts carefully in carrying out its duties (duty of care). In addition, in carrying out its duties, a Board of Directors may not take advantage of himself for the company (duty of loyalty). Moreover, the Company which is engaged in the insurance industry, which currently shows a tight growth because the public is more aware of insurance as part of risk management that must be prepared as early as possible for the protection of health, life, property, business / business, and others. The research aims to find out and understand the insolvency of insurance companies based on positive law in Indonesia, the position and responsibility of the directors of insurance companies that have been declared bankrupt and the responsibilities of directors who embezzle the assets of insurance companies that are declared bankrupt. The research uses normative juridical research and the nature of analytical descriptive research. Method of legislation approach (statutedapproach). The sources of library data and documents are obtained from primary, secondary and tertiary legal materials. The data collection technique is library research. Analyze data with a qualitative approach. The Company's bankruptcy occurred because the Directors' errors and omissions were insufficient to pay all of the Company's obligations in bankruptcy, each member of the Board of Directors was jointly responsible for all obligations that were not repaid from the bankrupt assets. The legal consequences of directors who embezzled the assets of insurance companies that were declared bankrupt in the form of termination of directors for embezzlement of insurance company assets, directors returned money from embezzlement of company assets, directors of bankrupt companies may not be directors in other companies and detained directors in Darkening assets. The actions of the Board of Directors of PT Asuransi Jiwa Bumi Asih Jaya carried out embezzlement of assets on the company declared bankrupt because of its ignorance or because of intentions. Legal responsibility for directors who commit asset embezzlement on companies declared bankrupt (PT. Bumi Asih Jaya) found criminal elements, namely money wiping and fraud, Directors can be punished with imprisonment or criminal penalties (Article 372 and Article 378 of the Criminal Code) accountability to his personal assets (Article 97 paragraph (3) of the Company Law) so that the members of the Board of Directors concerned are personally responsible in accordance with Article 101 paragraph (1) and (2) of the Company Law. Keywords: accountability of directors, embezzlement of assets, bankruptcy

Analisis Yuridis Pelindungan Hukum Merek Terkenal Untuk Barang Dan Jasa Tidak Sejenis : Studi Kasus Putusan Mahkamah Agung Nomor 29/Pk/Pdt.Sus-Hki/2016 Fauza Qadriah
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The results of the research indicate that, protection of trademarks of goods and / or services of the same type is regulated in Article 6 paragraph (2) of Law Number 15 Year 2001 concerning Trademarks and Article 21 of Law Number 20 Year 2016 concerning Trademarks and Geographical Indications. The articles explain that the application can be rejected if an application for the mark has similarities with another party's famous brand for similar goods, and the regulation can also apply to non-similar goods. However, the Government Regulation as the implementing regulation did not appear until 2016, resulting in several disputes that ended with the protection of famous brand owners. Decisions about similar cases have different results due to differences in views between judges in each dispute. moreover, the Supreme Court has issued SEMA Number, 03 / BUA.6 / HS / SP / XII / 2015 regarding the application of the results of the 2015 Supreme Court's plenary meeting as a guideline for the execution of duties for the court that reads "Claims for cancellation of brands that have similarities in principle or in whole with another party's trademark for goods or services that are not of the same type, the ruling is that the Lawsuit cannot be accepted. Keywords: legal protection, trademark, intellectual property rights

Ambang Batas Pencalonan Presiden Dan Wakil Presiden Terhadap Perlindungan Hak Konstitusional Warga Negara : Analisis Putusan Mahkamah Konstitusi Nomor : 53/PUU-XV/2017 Hendra Poltak Tafonao; Faisal Akbar Nasution; Mirza Nasution; Afnila Afnila
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The imposition of a threshold on constitutional presidential elections violates the constitutional rights of citizens. Based on the provisions of Chapter 6A Verse (2) of the 1945 Constitution, the presidential candidate and vice presidential candidate pairs are proposed by political parties or a combination of political parties participating in the general election before the general election. This provision provides space for political parties to propose candidates for president and vice president. but in article 222 of law number 7 of 2017 concerning general elections it provides a limit of 20% of the number of seats in the DPR or 25% of nationally valid votes in previous DPR member elections. in a presidential system the imposition of a threshold is irrelevant because theoretically separation of power is not known as the existence of a presidential accountability to the parliament, thus the threshold is not appropriate if the votes used are from the DPR elections. for this reason, the decision of the constitutional court should provide justice for the people by considering the sovereignty of the people. Keywords: threshold, presidential election, constitutional court decision.

Analisis Yuridis Terhadap Kedudukan Barang Bukti Dalam Tindak Pidana Perikanan Mengenai Alat Tangkap Kaitannya Dengan Pelaksanaan Tugas Kejaksaan Dalam Penuntutan Arpan Carles Pandiangan; Alvi Syahrin; Suhaidi Suhaidi; Edi Yunara
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Its law enforcement still has weakness concerning the proving exhibit evidence in a court about catching equipment in fishery criminal act. It can be seen from the Ruling No. 2064 K/Pid.Sus/2016 which does not realize agreement in law. The research problems are how about the regulation on exhibit evidence in a court confiscated from fishery criminal act in Indonesia, how about its position related to the prosecutors’ job, and how about judges’ consideration in the Supreme Court on the exhibit evidence. Concerning the exhibit evidence, Article 76A of Law on Fishery reads, ‘that the exhibit evidence in fishery criminal act can be confiscated for the State and terminated based on the approval of the Head of District Court. Concerning catching equipment, the prosecutor has the authority to confiscate the exhibit evidence for evidence in the court as it is stipulated in Article 42 of HIR. Concerning the Ruling No. 2064 K/Pid.Sus/2016, it can be said that the termination and the confiscation of catching equipment in judges’ decision is not in accordance with the agreement in law: the principles of justice, certainty, and benefit since the little fishermen are harmed since they have lost their livelihood. It is recommended that people’s welfare approach be done. It needs explanation about the position of exhibit evidence (catching equipment) so that fishermen will not be harmed. Besides that, the prosecutors’ authority should be improved in law on fishery concerning prosecution on exhibit evidence in the fishery criminal act. Keywords: fishery criminal act, exhibit evidence, the supreme court’s ruling

Analisis Yuridis Kekuatan Hukum Pengajuan Permohonan Renvoi Prosedur Oleh Kreditor Yang Didasarkan Kepada Audit Internal Perusahaan Kreditor : Studi Putusan Mahkamah Agung No. 617.K/Pdt.Sus.Pailit/2018 Wira Arizona
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. This is a normative juridical research which studies the Law No.37/2004 on Bankruptcy, PKPU (Suspension of Debt Payment Obligation), and the Verdict of the Supreme Court of the Republic of Indonesia No. 617.K/Pdt.Sus.Pailit/2018. This research is analytically descriptive. It employs library research and qualitative analysis. The internal auditor who has recalculated all receivables of PT.Pertamina EP from PT.Geo Cepu Indonesia as a bankrupt debtor found out differences in the amount of the debtor's debt/receivables from the amount that had previously been acknowledged and it submitted a request for renvoi based on their recalculation. According to Article 115-118 of the Law No. 37/2004 on Bankruptcy and PKPU, any changes of amount of debt/receivables of a bankrupt debtor or creditor are obliged to firstly get an approval from the bankrupt debtor or a verification made by a curator who will request for renvoi, and is obliged to be well recorded by the curator. The consideration of the Judges of the Supreme Court who objects the cassation of renvoi requested by PT Pertamina EP is right and proper because the renvoi should have been requested by firstly verified by and the bankrupt debtor, and supported by authentic evidence. Keywords: renvoi, bankruptcy, and internal auditor

Pendekatan Hukum Terhadap Peredaran Gelap Narkotika Melalui Pendekatan Follow The Money Sugeng Riyadi; Bismar Nasution; Madiasa Ablisar; Mahmud Mulyadi
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Generally, TPPU is carried out in the banking sector. The form is that the perpetrators of criminal acts try to hide or disguise the origin of assets that are the result of criminal acts in various ways so that the assets resulting from crime are difficult to trace by law enforcement officials so that they freely utilize these assets for both legal and illegal activities. Money laundering activities almost always involve banks because of the globalization of banks so that through the payment system, especially those that are electronic (electronic funds transfer), the proceeds of crime that are generally large amounts will flow or even move beyond national borders by utilizing the bank's confidential factors that are generally upheld high by banking. In this study, an example of a case that has permanent legal force will be raised, namely: Medan District Court Decision No. 1738/Pid.Sus/2016/PN.Mdn., Dated 28 June 2016 An. Defendant Abdul Jalil; and Decision of the Medan District Court No. 1995/Pid.Sus/2017/PN.Mdn., Dated November 1, 2017 An. Defendant Mursalin Alias Salim. North Sumatra Police investigators conduct financial analysis of the accounts concerned. It turned out that a significant flow of funds was found to Abdul Jalil from the suspect An. Mursalin Alias Salim. Efforts to strengthen the legal framework in the field of investigating money laundering is one of the efforts to prevent Indonesia from re-entering the NCCT's list issued by FATF. Investigation of money laundering by using the follow the money method is expected to increase the disclosure of cases of money laundering crimes that occur in Indonesia, especially regarding narcotics criminal action. Keywords : law enforcement; illicit narcotics circulation; and the follow the money approach.

Hukuman Kebiri Kimia Bagi Pelaku Kejahatan Seksual Terhadap Anak Berdasarkan Ketentuan Undang-Undang Nomor 17 Tahun 2016 Jamaluddin Jamaluddin; Madiasa Ablisar; Marlina Marlina; Edy Ikhsan
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Sexual violence in children is a form of child abuse in which adults of teenagers abused a child for sexual stimulations. Almost all cases reveal that the perpetrator of sexual violence is the victim’s close relatives, such as biological parents, step parents, uncles, teachers, and neighbors. Based on the above problem, the problem of this thesis is as follows. How is the provision of criminal sanctions against the perpetrators of moral offenses according to Law No 17/2016. This case has encouraged the establishment of provisions based in the Law No. 17/2016. The regulations on castration penalty are stipulated in Article 81 paragraph (7) as referred to in paragraphs (4) and (5) stating that the perpetrator is sentenced with castration by chemicals accompanied with rehabilitations. Chemical castration is the injection of anti testosterone substance into males to reduce testosterone hormone, most of which is produced by lydig in testis. The provisions of a witness of chemical castration penalty are stipulated in the Law No. 1/2016 on the Second Amendment to the Law No. 23/2002 on Child Protection becoming the Law No. 35/2014. Article 81 paragraphs (1) until (8), 82, and 81A of the Law has an additional penalty for the perpetrator, one of which is the castration penalty to the perpetrator of sexual violence to undergo children. Keywords : chemical castration penalty, sexual violence in children

Analisis Hukum Terhadap Keadilan Secara Musyawarah Mufakat Dalam Penyelesaian Perkara Pidana di Tingkat Kepolisian : Studi Surat Edaran Kapolri Nomor : SE/8/VIi/2018 Nelson Syah Habibi S.; Madiasa Ablisar; Muhammad Hamdan; Marlina Marlina
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Law enforcement systems and methods in Indonesia show that there is a development in community justice by Restorative Justice that reflects justice as a balance of human life, so that deviant behavior from criminals is considered as an act that eliminates balance, the model of case settlement is an effort to restore that balance. Kapolri as the head of the Indonesian National Police then issues Circular Number: 8/VII/2018 concerning Restorative Justice in the Settlement of Criminal Cases, with hope to accommodate the values of justice in society. The position of the Circular is a policy regulation or instructions to members of the National Police based on Law Number 2 of 2002 concerning the Indonesian National Police, it’s not part from the Legislative context that can bind the public, but manifestations of the Police's efforts in overcoming criminal acts and are expected to fulfill a sense of justice among the community by obtaining satisfactory agreement according to their wishes win-win solutions. The implementation process is at the Police level with the achievement of a peace agreement between the victim and the suspect, ending with the issuance of an order to terminate the Investigation with the reason that Restorative justice is signed by the supervisor's investigator. The criminal case that is settled in a case resolved through diversion based on the SPPA Law or case which is a complaint offense will be completed and has legal certainty, but the case with a general offense still has the opportunity to continue if the victim feels dissatisfied. The results of peace will be a consideration of the judge in giving his decision. Keywords : restorative justice, criminals case settlement, policy regulation

Analisis Yuridis Terhadap Denda Piutang Iuran BPJS Ketenagakerjaan Yang Tidak Dibayar Oleh Perusahaan Yang Terdaftar (Studi di BPJS Ketenagakerjaan Kabupaten Labuhan Batu Selatan) Muhammad Haris; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract : In the implementation of payment of the Manpower Social Security Organizing Agency (BPJS), the employer is obliged to pay contributions on time in accordance with the program being followed. If the participating companies are late or in arrears in payment of the Employment Social Security Agency (BPJS) contributions, they may be subject to a fine of 2% (two percent) of the total contributions of the Employment Social Security Agency (BPJS) of Employment that must be paid by the employer company that has already been paid registered. In its implementation in South Labuhanbatu Regency, payment of contributions and fines of the Social Security Organizing Agency (BPJS) of Manpower are not carried out entirely by registered companies. Employers/companies only pay contributions from the Social Security Organizing Agency (BPJS) in arrears without paying fines, but strangely enough the Employee Social Security Organizing Agency (BPJS) must continue to receive payment in arrears without any delay, even though it is worth knowing the State income. in the sector of the Social Security Organizing Agency (BPJS) the employment is reduced. Non-compliance in paying contributions due by employer companies to the Social Security Organizing Agency (BPJS) can continue to occur due to unclear legal consequences for registered companies. As for the problems arising, namely: regarding legal certainty of the imposition of fines on contributions from Manpower Social Security Organizing Agency (BPJS) for Labor; legal consequences for the participating companies if the Manpower Social Security Agency (BPJS) contribution receivable penalties are not paid; and barriers to collection of contribution fines for receivables from the Social Security Organizing Agency (BPJS) of Branch Office (KCP) Labuhanbatu Selatan Pinang City as well as the efforts that have been made. Keywords : fee receivable fines; social security organization of employment; and participating companies

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Contact Name
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Contact Email
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Journal Mail Official
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Location
Kota medan,

Sumatera utara

INDONESIA